Men-rea on the part of the assessee is an essential pre-requisite condition for imposition of penalty under Section 54(1)(2) of…
No relief admissible u/s 89(1) for compensation received on termination of employment due to closure of plant In a recent…
Notices u/s 133(6) not enough for verification of loan transactions from shell companies. AO ought to have done further inquiry…
Reference in second contract to first contract, would not make arbitration clause ipso facto be applicable to second contract -…
Mere use of term Islamic world or Islamic Scholars in objects would not make trust created only for a religious…
Disallowance u/s 43B deleted as GST payable was not debited to Profit & Loss account and was paid before due…
No disallowance for delayed deposit of PF/ESI prior to judgment of Supreme Court Disallowance of u/s 36(1)(va) for delayed deposit…
No pre-deposit requirement of tax/advance tax u/s 249(4)(b) before appeal to CIT(A) in case of no admitted or undisputed tax…
Typographical error in the e-way bill is a minor error therefore imposition of penalty under Section 129 of the GST…
Penalty proceedings can not be launched u/s 129(3) of GST Act subsequent to search and seizure carried out under Section…